## **Trustees’ annual report (including Directors’ report) for the period** **From:** 1 January 2024 **To:** 31 December 2024 **Charity name:** Sydenham Community Club (Leamington Spa) **Charity registration number: 1188063** **Company number: CE020771** ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The provision of facilities for recreation**
**or other leisure time-occupation for**
**individuals, aimed at improving life**
**conditions for said individuals.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**The day-to-day management and**
**operating of the community club & its**
**facilities.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The Trustees have paid due regards to**
**the Charity Commission guidance on**
**public benefit whilst carrying out their**
**activities.**| ## **Achievements and performance** |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**The Charity continues to provide facilities**
**for recreation or other leisure time-**
**occupation to the residents of Sydenham**
**and the general public as a whole.**
**We have been able to significantly**
**increase receipts for hiring of the club**
**room, and aim to continue this upwards**
**trajectory in later years.**| |---|---|---| ## **Financial review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The Charity is in a stable position at the**
**end of the period, although overall**
**reserves are still in deficit. We are**
**continuing to repay the bounce back**
**loan, and as this goes down reserves will**
**increase.**| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**Reserves will be held only in the short-**
**term, for use on a day-to-day basis**
**towards the operation & management of**
**the community club.**| |Amount of reserves held|Para 1.22|**Total reserves are (£12,170) but cash-in-**
**hand/at bank is £1,211.**| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**N/A**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**N/A**| ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document:|Para 1.25|**Constitution**| |How is the charity
constituted?|Para 1.25|**CIO – incorporated on 19 February 2020**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Any new Trustees will be appointed by**
**existing Trustees following a vote at a**
**members meeting.**| |||| ## **Reference and administrative details** |Charity name|**Sydenham Community Club (Leamington Spa)**| |---|---| |Other name the charity uses|**Sydenham Community Club**| |Registered charity number|**1188063**| |Charity’s principal address|**Chesterton Drive**
**Leamington Spa**
**Warwickshire**
**CV31 1JY**| **Names of the charity trustees who manage the charity** |1
2
3|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (if**
**any)**| |---|---|---|---|---| ||Narrinder Singh
Sahota|||| ||Baljit Sahota|||| ||Daljit Kaur Purewal|||| ## **Additional information (optional)** **Names and addresses of advisers (optional information)** |**Type of adviser**|**Name**
**Address**|**Name**
**Address**| |---|---|---| |**Accountants**|Sachdev & Co. Chartered
Accountants|5 Albany Road, Earlsdon,
Coventry, CV5 6JQ| |||| |||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **N/A** ## **Declarations** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** **Signature(s) Full name(s)** Narrinder Singh Sahota **Position** Trustee **Date** 23/10/2025 CHARITY COMMISSION FOR ENGLAND AND WALES Sydenham Community club ILeamington Spa) Annual Accounts for the Period 01-Jan-24 1188063 314kc-24 Section A Statement of financial activities Restrictsd income funds Recommended categories by activty Unostri¢ted funds Endowment funds Prior year fiAn(Is Total funds Incoming resources (Note 3) Income and endovffl￿nts from: Donabons and le9acEs Charikble a¢tlVities Olhertr*Jiry IDv6stsnents F01 F02 F03 F04 F05 S01 S02 S03 112,333 112,333 146,838 Separate material item of Inr￿ Ottr*r $05 Total Resources expended (Note 6) 112,333 112,333 146,838 Expenditure on: Raigw funds Charitable 8c4ivibes 68,394 68,394 94,708 1,500 Separate material afe￿n* Other S10 S11 42,757 111,151 42,757 111,151 51,262 147.470 Total S12 Net incomel{expenditure) before invesljnent gainsl(lossesl S13 1,182 1,182 632 Net gainslllossesl on inve51ments 514 Net incomellexpenditure) Extraordinary items Transfers between funds Other reeognised gainsl{lossesl: S15 1,182 1,182 632 S16 S17 Gain5 and Irtsses on ¢ya￿Don offixed aSSEb forthe use S18 Othergainslllossesl S19 Net movement in funds S20 1.182 632 ReeoneiliTation of funds.. Totsi fvnds broughtfomard 13,352 12,170 13,352 12,170 12,720 13,352 Total funds carried fonvard Section B Balance sheet Restricted Income fund8 Unrestri¢ted funds Endowment Total thls funds year Total la8t year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 {Note 1 $1 {Note 141 (Note 16) (Note 17) Total fixed assets 805 B01 Current assets stocks {Note 181 Debtors (Note 19} Investments (Note 17.4) Cash at bank and in hand {Note 24) Total current assets B(6 B09 1,211 1,211 1,211 1,211 1,986 1,986 Blo Creditors: amounts falling due wlthln one year (Note 20) 900 900 850 B11 Net current assets/(liabilities) B12 311 311 1,136 Total assets less current liabilities B13 311 311 1,136 Creditors: amounts falllng due after one year (Note 201 Provlslons for Ilabilities 12.481 12.481 14,488 B14 81S Total net assets or Ilabilities Funds of the Charity Endowment funds (Nots 27) Restricted Incoma funds INot• 271 Unrestricted funds Revaluation reserve B16 12,170 12,170 13,352 B17 B18 B19 12,170 12,170 13,352 B20 Total funds B21 12,170 12,170 13,352 Signed by one or tsvo trustees on behalf of all the trustees Date of approv81 ddlmml Signature Print Narne Narrinder Sin h Sahota 2011012025 Section C Notes to the accounts Note 1 Basis of preparation 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance wtth.. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102." 1.2 Going concern If there are material uncertainties related to events or conditions that cast signrficant doubt on the charitys ability to ¢ontinue as a going ¢on¢em, please provlde the following details or state "Not applicable-, rfappropriate.. An explanation as to those factors that support the conclusion thet the charity is going concern.. Disclosure of any Un￿rtaIntieS that make the going con￿rn assumption doubthJl,' Where accounts are not prepared on a going concern basis, please disclose this fact together wth the basis on which the trustees prepared Ihe accounts and the reason why the charily is not regarded as a going cOn￿rn. Not applicable Not applicable Not applicable 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2. Yes" No" Please disclose." (i) the nature of the change in accountingpolicy," Not applicable (li) the reasons why applying the new accounting policy provides more reliable and more relevant inft>rniation,' and Not applicable (iii) the amount of the adjustment for each line affected in the current period, each priorperiod presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not applicable 1.4 Changes to accountlng estlmates No changes to accounting estimates have occurred in the reporting period13.46 FRS 102 SORP). Yes" Please dlsclose." (i) the nature of any changes,. Not applicable (li) the effect of the change on income and expense or assets and liabllltles for the Current period,. and Not applicable (iii) where practicable, the effect ol the change in one or more future periods. Not appllcable 1.5 Material prior yoar errors No material prior year error have been identified in the reporting period13.47 FRS 102 SORP). Yes" No. Please disclose." (i) the nature of the priorperiod error,. Not applicable (li) for each priorperiodpresented in the accounts, the amount of the correction for each account line item affected," and Not applicable (iii? the amount of the correction at the beginning of the earliestpriorperiodpresentedin the accounts. Not applicable Section C Notes to the accounts Icontl Nota 2 2.2 INCOME Accounting policies rhis stand8rtYlisl of 8tt0untingp0l￿ES has be8n appl￿0 bythe chanty exwl forihos& IKkeGI"No"or"JWa". Whets a dffje￿nl or8ddifronalpolicyP>&s b88n 8dopled thefr? Ihis is detailed in lh8 Oo¥ below. Recognition of Income These are induded In tt)e Statement of Financial Acti¥￿e5 ISOFAI when.. the charty t)ecomes enty"Ved to the resourts5", it i8 rn0￿ likety Ih8n notthat the twstees will retrive the resource5,' aTha thè rnonelary value can be measured wth sttfficienl reliabilty. Yes Off5etUng There has been no oftsethng of assets anrl liabilitie5, or income expenses, unless requi￿￿ 01 permitted by the FRS 102 SORP or FRS 102. Yes No Nla Yes Nla Grants and donations Grants and donalon$ are only induded in Ihe SoFAwhen ts 9eneral inccfne recognition Criteria are met15.10 to 5.12 FRS102 SORPI. In the case ol perf0rnan￿ relat8d grants. in¢orn8 must only be recognised to the extent that the charity ha$ provided the $pet?fEd goods or seryices as enbtlernent to the grant only octhrs when the perfoffl￿n￿ related conditions are met15.16 FRS 102 SORPI. Leg8cies a￿ included in the SOFAwhen retsipt is probable. that is, when the￿ ha5 been grant of probate, the exe¢utors have establist)ed that there are SUffi￿ent assets in the estats and sny ￿ndItionS att8ched to Ihe legacy a￿ erther within the cxjntrol of the charity or h8ve been met Yes Nla Le9acies Yes Nla Government grants The charity has re￿wed govemment grants in the reporting period Yes No Nla Grft Aid re￿Nab￿ inrjuded in ineorne when there is a valid dedarab.on frtsm the donor. Any GiftAJd amtsunt recovered on a donation is Cons￿ered to be part of Ihat grfc ar￿ is treated a$ an addition to the same fund as the initpl donation unless the donor or the temis ofthe apFe81 have specffied othemse. Tax rEclaims on donations and gifts Yes No Nla CtsntTactual income and perfomiancg related 9rants Yes No Nla Thi8 is only indudecl in the SOFA On￿ the charity has prtsvpded the rdated goods or ryiC8s or met the perfomarts ￿lated conditioiis. Yes Donated goods Donated goods are rnea5ured at fair value lthe amount forwhich the asSEtcoU￿ exthangedl unjess impractical io do $0. Nla The cost of any stod( of goods donated for olistribution tLI beneficusries B deemed to be the fair value of those grfts at the knme of their receipt and they a￿ recognised on receipt. In the repDEting Perh￿ in which the stocks are distributed, they a￿ ￿￿gniSed as an expense atthe carrying amount of the Stocks 8t di8tribution. Donsted goods for ￿$èIe are measure¢S atfairvalue on inrtial recognition, which i¥ the expected proceeds from Sa￿ the eypected costs of sale. and recogni%ed in'InC￿ne from other trading attN￿e$. with Ihe ¢onEsponding stod( recOgn￿ed in the balan sheet. On its sale tre value of stod( ￿ charged against'ln(ome frorn other trdding aCtivrt￿s, and the protseds from sa* a￿ also rewnksed a5'1ncome from other tradin9 Èctiv*lE5'. Yes No Nla Yes Yes Nla GO￿ts donated for on*oir£ u* ty the charity are recognised as tangibk fixed assets 8nd in¢lu¢Je(l In the SOFA as incoming resour￿5 when receivab￿. Gffts in kind for use by the charity are included in the SOFA as income frcrn donations when receivabk. Yes No Nla Donated servlces and fxilitie5 Donated sen￿￿$ and tsulth"e5 are Tncluded in the SOFAwhen ￿ceIVe{l at Ihe value of the grftto the charity provida the value of the gift can ￿ measured reliably. Donated servi￿$ aThJ faalities that are Djnsumed imrnediatety a￿ recognised a$ income wrth an equivalent amount re¢ognis8d as an expense under tre appropriate heading in the SOFA. Yes Nla Yes Nla Yes No Nla Support ¢0 The charity has In￿rned eywditure support costs. Volunteer help The value of any ¥¢￿￿nIary help recew8d 15 not induded In the accounts bul is described n the tru5tses' 8nnual report. Yes Nla es No Wa Income from inleresl. royaltles and divid8nds Thk8 is induded in the accounts when re￿Ipt Is probable and Ihe amount r8C8Nable can be ffl$asured ￿lIablY. Yes Nla Incom• from marnbershlp Mernber5hip subscriptions received in the natu￿ of a gift are recognised in Donations 5ubsuiptions and Legaci8$. Mernbership subscription5 which gives a fflember the right to buy seNKes or other beneflts a￿ re¢ognis8d as Income eamed from the provision of goods and services as income frotn charitsb￿ adivities. es Nla Settlgmgnt of insufance C￿lmS Insurance ¢laims are only Included in the SoFAwhen the general incorne recognition criteria are met15.10 to 5.12 FRS102 SORPI and are included as an it8m of other income In the SOFA. Y¢s No Nla Yes No Nla Investsnent gain5 and losses Thi5 Includes any ￿aliSed or unrealised gains or losses on the sale of Investments and any gain or105s r8sullin9 from revaluing investments to rnarket value at the end of the year 2.3 EXPENDITURE AND LIABILITIES Llability recognltlon Liabilitl8s are r8cogni58d where it ts moro likely than not that there 1$ a legal or con$tru¢tive oblo8tion committing the charity lo pay out reSoUr￿S and the arnount of Ihe obligat￿Tr can be m8asured with reasonable certainty. Support costs have been allocated bettheen govemance costs 8nd other support. Governance costs comprise all costs involving public 8¢¢ouniabllty of Ihe ¢harity and its ¢ompliantÉ w4h regulatson and good practice. Yes Nla Govemance and Support Costs es sUp￿rt costs include central fvncb'ons and have been allocated to activty cosl categoriès on a basis eonsistentwlh the use of resour￿$. eg allocating propety costs by floor area5, or per ￿pita, 5tsff costs by the btnp spent and othèr costs by their usage. Yes Nla es No Nla Grants with perfomwn¢e condltlons Where the charity gives a grant with conditions for its p8ymÈnt being a s￿c￿lC ￿Ve1 of service or output to be provided. such grants are only recognised in the SoFAonce thg reapienl of the grant ha5 PrOv￿ed the 5pe¢itied servirk or output Grants payable wltholrt perforniance condittons Where If*re arg no conditions attaching to the grant that enab￿5 the donor Charity lo realistic4lly avoid the ¢¢mmilment. aliabilily for Ihe full funding obligation must be recognised. Yes No Nla Yes No Nla Redundancy c05t The charity made no rettundancy payments during the reporting pèried. Yes No Nla Dolerr¢d In¢om¢ No material item of defewed income has been induded in the a¢¢ounts. es Nla Credltofs The ch8rity has creditors which are measured at settlement amounts *ss any trade di$¢ount8 A liability is Measur￿ on recognition at its historical cost and then $ub$¢quenUy measured at the best estsmale of th8 arnounl required 10 5etlle Ihe obligation at the r•p0th￿ date The charity accounts for basic finan￿81 instwrnents on Initral re¢o9nitDn as per paragraph 10.7 FRS102 SORP. Subsequen¢ rneasuremenl is 85 paragraphs 11.17 10 11.19, FRS102 SORP. Yes No Nla Provision5 for liabiliti85 Basic financial Instruments Yes N12 2.4 ASSETS Tangible fix8d assets for use by charity Yes They ar8 Valu￿ at cost. The dep￿Thats.0n rates and method8 US￿ are discbsed in note 9.2. The charity h88 intangible fLK8d ass8ts, th8t is, nLK)-monetary assets that do not have physical Substance but are idenlffiable and a￿ controlled by the charity through custedy or legal Nghts The amortisation rates and methods used are disclDsed in note 9.5 Intangible fixed assets Yes No Nla es No Nla They are valued at ¢o$t H8rftsg8 a88ets The charity has heritsge assets. that is, non-monetary as5els with hi51ori¢. artL8b"¢. Yes No Nla malntainéd pnnopallyfor their contrrbution to knowledge and cultur8. Th8 dewetsatton rates and methods used as dksdosed in note 9.6.1.4. Yes Nla They are valued alcost. Investments Fixed asset invesknents in quoted shares. traded bonds and simil4r investrnents arE valued at inth.alty at cost and subsequently al f8ir value Itheir mad(et Value) at the year end. The same treatment is applied to unli8ieé invesknents unless fair value cannot be measured reliably in hvhrh case it is measured al cost less impairrnent Investments held for resa* or pending their sale and cash and cash equivaknts wlh matunty date of tess than 1 year are treated a5 current a8set investrnents Yes Nla Yes No Wa Stocks and work in progress Stocks hekl for sale as part of Mn-chaiitable trade are measuted at the lower or ¢05t or net realisable value. Yes Nla Good5 or servtss provtiled as part of a charitabk acbvty ar8 rnea$u￿ at net reali58bb value based on the Servi￿ potential provided by ftems of stock. es N18 WoFk in progress k% valued at cost less any foreseeab￿ loss that is like￿ to ocojr on the contract Yes No Nla Oebiors Debtors li￿ludIng trade debtors and loans r￿vable) are measured on inthal reCc￿n￿"On at $etUement amount8fter any trade dkscounts or amount advanced by the tharty. Sub5equenlly, they are measured atthe cash or other consideration expected to be [￿Ned. The charty has has Investrnents which rt ho￿$ for resale or pending their and and cash equIVa￿nts with a matsjrity date less than one year. These indude cash on deposit and cash equIva￿ntsWlth a rnaturity date of less Ihan one year hekj for investment piJrpo$e$ rather than to meet shorttem cash commitrnents as Ihey tsll due. Yes Nla CUr￿nt asset investments Yes Nla Yes No They are valued atfrdif v8lue ex￿pt Whe￿ theyqualty as basic financa81 in8lruments. POLICIES AOOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the a¢¢ounts Icontl Note 3 Analysis of income Restrictèd Unr95tricted income End￿￿nI nds funds Yotal ￿1)d8 Prioryear Anal sis Donations and l•gacies- Donations and ifts Grft Aid Le aGies General grants provided by govemmenuother charities Membership subscriptions and sponsorships which are in substance donations Donated goods, facilities and semces Other Totsl Charitsble activities". Other Total Other trading activities: Bar Takin Room Hire Other 107,390 4,943 107,390 141,378 5,460 Total 112,333 107,390 146,838 In¢ome from investments: Interest income Dtvidend income Rental and leasin Other In￿Me Total Separatè material itsm of income: Total Othèr. Conversion of endowment fund$ into income Gasn on disposal of a tsngible fixed asset held for hari 's own use Gain on disposal of a programme related investment Royalties from the explortation of intellectual ro hls Total TOTAL INCOME 112,333 107,390 146,838 Other informatlon: All income in the prior yearwas unre5tricled ex¢eptfor. Iplea$e provlde description and amounts) lot?pplicable Where any •ndowment fund 1$ Converted into ineomè In the reportlng period* please give the reason for the conversTron. Notapplic•bl• Within the Income Item$ above th¥ followlng Items are matsrlol: Iplea58 dlsclose the naturg. arnount ard any prlory•ar amounts) Ilotapplicable Section C Notes to the accounts {cont) Note 6 Analysls of expenditure Restricted Unrestrtcted incoffle Endowmet)t funds funds funds Totsl fttnd$ Prior year Anal sis Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership ￿herneS and social lotteries Expenditure on raistng funds: Staging fundraising events Fudraising agents Operating charity shops Operating a trading company undertaking non-chartiable trading activi Advertising. marketing, direct mail and ublici Start up costs incurred in generating new Sour￿ of future income Database development costs Other trading activities Investment management costs.. Portfolio mana ement costs Cost of obtsining investment advice 68,394 68,394 94,708 Investment administration costs Intellectual propety licencing costs Rent collection, propety repairs and maintenance charges Total expenditure on raising funds 68,394 68,394 94,708 Expenditure on charitable activbties Donations made 1.500 Total expenditure on charitsble activities 1,500 Separate materlal item of expense Total Other Club overheads 42,757 42,757 51,262 Total other •xpendituro 42,757 42,757 51,262 TOTAL EXPENDITURE 111,151 111,151 147,470 Prior yèar expenditure on charitable activities can be analysed as follows: Not applicable Within the exponditurg itoms above the following items are matorial.. (please disGIosg the nature, amount and any prior year amounts) Section C Notes to the accounts {cont) Note 20 Creditors and accruals Please complete this note rf the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts 12,481 14,488 Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred Income 900 850 Taxation and social security Other creditors Total 900 850 12,481 14,488 20.2 Defer￿d income Please complete this note rfthe charity has deferred income. Please explaln the reasons why income is deferred. Movement in defeffed income account This year Last year Balance at the start of the reporting period Amounts added In current period Amounts released to income from previous periods Balance at the end of the reporting period Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity dats) Short term daposits Cash at bank and on hand Other Total 1,211 1.986 86 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the**
**trustees/directors/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**||Sydenham Community Club (Leamington Spa)|Sydenham Community Club (Leamington Spa)|Sydenham Community Club (Leamington Spa)|| |---|---|---|---|---|---| ||||||| |||31 December 2024|||| ||||||CE020771| |||**Charity no.:**|1188063|Company no.:|CE020771| ||||||| |||1-14|||| |||The trustees (who are also the directors of the company for the purposes of
company law) are responsible for the preparation of the accounts. The
charity’s trustees consider that an audit is not required for this year under
section 144 of the Charities Act 2011 (the Charities Act) and that an
independent examination is needed.
It is my responsibility to:
•
examine the accounts under section 145 of the Charities Act,
•
to follow the procedures laid down in the general Directions given by the
Charity Commission (under section 145(5)(b) of the Charities Act, and
•
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general Directions given
by the Charity Commission. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from the
trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
consequently no opinion is given as to whether the accounts present a ‘true
and fair’ view and the report is limited to those matters set out in the
statement below.|||| 1 **IER** **Independent** In connection with my examination, no matter has come to my attention to **examiner's statement** indicate that: - accounting records have not been kept in accordance with section 386 of the Companies Act 2006; - the accounts do not accord with such records: • where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102) - any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. **Signed: Date:** 23/10/2025 **Name:** Dr Rakesh Sachdev BSc MSc PhD FCCA ACA **Relevant professional** ICAEW & ACCA **qualification(s) or body (if any): Address:** 5 Albany Road Coventry CV5 6JQ 2 **IER**